2016 (1) TMI 556 - AT - Central Excise

Demand of duty on waste of packages and container cleared as scrap - Held that - During the process of manufacture some wastage of packaging material occurs which is not useful and rejected. This being only charge against the appellant and there being no manufacture we hold that the demand is not sustainable. - Demand set aside.

Summary

The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, setting aside the demand of duty on waste packaging material as it did not involve manufacturing. The appeal was allowed.